2018 (10) TMI 538

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Tribunal (for short "the Tribunal"). The impugned order dated 6th October 2017 dismisses the Petitioner's Appeal under Section 35C of the Central Excise Act, 1944 (for short "the Act"). 3. The impugned order dated 6th October 2017 dismissed the Petitioner's Appeal from order dated 7th June 2017 passed by the Commissioner of Central Excise (Appeals). This by upholding the view of the Commissioner of Central Excise (Appeals) that as the Appeal filed before it was not only beyond the normal period of 60 days but also beyond the further period of 30 days, which in the maximum delay it can condone for sufficient reasons. 4. It is the case of the Petitioner that on 30th November 2015 the Additional Commissioner passed an order disallowi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sed on the ground that same has been filed beyond the aggregate period of 90 days to file an Appeal as provided under Section 35B of the Act. 7. From the aforesaid facts, it is clear that the Petitioner was aggrieved with the order dated 30th November 2015 (received on 11th December 2015) passed by the Additional Commissioner of Central Excise confirming a demand. This grievance was sought to be addressed by filing on 14th December 2015 an rectification/review application before the Additional Commissioner of Central Excise. We are informed that the above Application dated 14th December 2015 has not yet been disposed of. It was in early June 2016 that the Officers of the Respondents enquired of the Petitioner whether or not an Appeal had b....